USE OF ANALYTICAL PROCEDURES TO IMPROVE THE QUALITY OF AUDIT OF FINANCIAL RESULTS
Keywords:
audit, financial statements, analytical procedures, financial results, internal economic reserves, efficiency, financial condition, profitability indicators, comparable analysis, factor analysis.Abstract
The article discusses the use of analytical procedures in the audit of financial results in enterprises. The methods of factor analysis of financial results given in the study make it possible to correctly assess the financial and economic activities of enterprises, search for on-farm reserves to increase profits and thereby ensure their stable financial condition, and improve the quality of the audit.
References
Decision PQ-3946 of the President of the Republic of Uzbekistan "On measures to further develop audit activities in the Republic of Uzbekistan". September 19, 2018.
Decision No. 1013 of the Cabinet of Ministers of the Republic of Uzbekistan "On measures to radically improve the system of financial rehabilitation of state-owned enterprises". December 14, 2018.
Decision No. 775 of the Cabinet of Ministers of the Republic of Uzbekistan “On measures to further improve the system of performance evaluation of the executive body of state-owned enterprises “. December 9, 2020 .
Ahmadjonov K. National standards of auditing. Textbook. - T.: Economy, 2019.
Dontsova L.V., Nikifirova N.A. Analysis of accounting (financial) reports. Practicum. - M.: Delo i servis, 2018.
Ilhomov Sh.I. Practical audit. Textbook. -T:. Economy. 2021
Podolsky V. I., Savin A.A. Audit. Textbook. - M.: Yurayt, 2020.
Tulakhodjaeva M.M. and others. Audit. Textbook. . - T.: Economy, 2018
Tojiboeva Sh.A. Financial analysis-2. Textbook. –T: Innovative development, 2022.
Shoalimov A.Х., Ilhomov Sh.I., Tojiboeva Sh.A. Economic analysis and audit. Textbook. - T.: Sano-standard, 2017.
Shoalimov A.Kh., Tojiboeva Sh.A. Theory of economic analysis. Textbook.. -T.: Innovative development, 2021.
Bunyod Usmanov, Shahnoza Tojiboeva, Bobir Tashbaev, and Sanjar Omanov. Evaluation of Capital Efficiency of Companies in the Analysis of Financial Potential. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2023 EG Popkova and BS Sergi (eds.), ESG Management of the Development of the Green Economy in Central Asia, Environmental Footprints and Eco-design of Products and Processes, https://doi.org/10.1007/978-3-031-46525-3_48.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GEJournals

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.